1. The detailed cost analysis of local commercials appears below:
Activity Rates
Animation
Concept Animation
Production Contract Ad-
ministration
Technical staff salaries ... $4,000 $6,000 $1,600
Animation equipment depreciation ... 360 1,125 0
Administrative wages and salaries .... 1,440 150 4,800
Supplies costs... 120 300 160
Facility costs... 120 150 240
Total... $6,040 $7,725 $6,800
Animation
ministration Total
Activity level ... 25 proposals 5 minutes 10 contracts
Technical staff salaries ... $100,000 $30,000 $16,000 $146,000
Animation equipment depreciation... 9,000 5,625 0 14,625
Administrative wages and salaries ... 36,000 750 48,000 84,750
Supplies costs ... 3,000 1,500 1,600 6,100
Facility costs ... 3,000 750 2,400 6,150
Total cost ... $151,000 $38,625 $68,000 $257,625
Problem 8-29 (continued)
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